Restrictions on relief1 apply if there is a change in the ownership2 of a company with investment business3 ('the company') and condition A, B or C below is met4.
Condition A is that after the change in ownership there is a significant increase in the amount of the company's capital5.
Condition B is that within the period of eight years beginning three years before the change in ownership there is a major change in the nature or conduct of the business6 carried on by the company7.
Condition C is that the change in ownership occurs at any time after the scale of
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